STATE CIVIL SERVICE IN THE TAX AUTHORITIES OF THE RUSSIAN FEDERATION

Abstract

The article examines some aspects of the state civil service. State civil service in the tax authorities of the Russian Federation as a form of the state civil service has its own peculiarities, conditioned by the specifics of public relations that are formed in the tax sphere. The specifics of the state service of tax authorities is that it is a type of federal state civil service, but it applies features regulated by the Tax Code, regulatory legal acts of tax authorities, as well as the Russian Ministry of Finance. The authors found that for those who want to participate in the competition and enter the service in the tax authorities, the general requirements are few. Nevertheless, there is an acute shortage of qualified personnel in the tax authorities, therefore, in our opinion, priority should be given to the professionalism of civil servants. The terms and procedure for admission to the state civil service both in the Federal Tax Service of Russia and its territorial bodies are based on the general principles of legislation on the state civil service. The provisions on the state civil service in relation to the tax authorities receive their specificity in the regulatory acts of the tax authorities: federal and territorial. For each person wishing to enter the service in the tax authorities there are legislatively fixed qualification requirements, their own for each group and category of posts. The successful fulfillment by the tax authorities of their functional duties depends, first of all, on the qualified personnel of each body, and, as a result, the successful practical implementation of the concept of the personnel policy of the Federal Tax Service of Russia. We believe that the theoretical analysis and knowledge of the regulatory framework on this issue will help to identify subsequently the practical problems that arise in the process of implementing the relevant legal regulations, and to develop possible solutions to them.